The comparative, unclassified statement of financial position for Carla Vista Ltd. shows the following balances at December 31:

Carla Vista Ltd. Statement of Financial Position December 31
Assets		2021			2020
Cash		$ 24,000			$ 0
Accounts receivable		20,000			34,000
Inventory		34,000			59,000
Land		100,000			111,000
Buildings		526,000			263,000
Accumulated depreciationbuildings		(79,000	)		(105,000	)
Equipment		86,000			43,000
Accumulated depreciationequipment		(16,000	)		(9,000	)
Total assets		$695,000			$396,000
Liabilities and Shareholders Equity
Bank overdraft		$0			$13,000
Accounts payable		$ 39,000			$ 21,000
Income tax payable		3,000			2,000
Interest payable		5,000			6,000
Dividends payable		3,000			1,000
Bank loan payablecurrent portion		26,000			21,000
Bank loan payablenon-current portion		382,000			217,000
Common shares		196,000			89,000
Retained earnings		41,000			26,000
Total liabilities and shareholders equity		$695,000			$396,000

Additional information regarding 2021:

1.		Net income was $52,000.
2.		A gain of $9,000 was recorded on the disposal of a small parcel of land. No land was purchased during the year.
3.		A gain on the disposal of $39,000 was recorded when an old building was sold for $57,000 cash. A new building was purchased for $367,000 and depreciation expense on buildings for the year was $60,000.
4.		Equipment costing $68,000 was purchased while a loss of $9,000 was recorded on equipment that was sold for $5,000. The equipment that was sold late in the year had accumulated depreciation of $11,000.
5.		The company took out $205,000 of new bank loans during the year.
6.		Dividends were declared and paid and no common shares were bought back by the company.

(a) Prepare the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Please show calculation for each answer.

Please and Thank You